The facility of editing the form has been enabled for those taxpayers also who filed their returns after 8 November 2017. Through a tweet, the GST Tech explains that the taxpayers can file revised form GST Tran 1 even if it results in the downward credit. In such cases, the difference will be added to their liability.
Facility to revise Form GST TRAN-1 has been enabled on the GST Portal. pic.twitter.com/HdShyVQ71t— GST Tech (@askGSTech) December 7, 2017
The provision of GST Tran 1 was introduced to avail the credit for the taxes filed before the rollout of GST in July this year. For more details, one can visit https://www.gst.gov.in.